HAZEL GROVE BAPTIST CHURCH ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31[st] AUGUST 2025
Hazel Grove Baptist Church Year Ended 31[st] August 2025
| CONTENTS | PAGE |
|---|---|
| Deacons Report | |
| • Church Information |
3 |
| • Church Status, Aims & Objectives for Church |
4 |
| • Review of Church Activities and Finances |
5 |
| Report of the Accountants | 6 |
| Statement of Financial Activities | 7-8 |
| Balance Sheet | 9 |
| Notes to the Accounts | 10-16 |
2
Hazel Grove Baptist Church Year Ended 31[st] August 2025
Elders and Deacons Report i.e. the Trustees
The Deacons present their report for the year ended 31[st] August 2025
Elders and Deacons i.e. the Trustees
The Trustees who have served during the year, their responsibilities within the church, the dates of their appointment, re-appointment, or resignation.
| ELDERS | RESPONSIBILITY | APPOINTED (re-appointed) |
|---|---|---|
| Jonathan Bramwell | Senior Minister | Employee |
| Mark Paddon | Assistant Minister | Resigned 31.08.2025 |
| John Bulman | Elder/Pastoral | 04 January 2022 |
| Nigel Tedford | Elder/Evangelism | 03May2022 |
| DEACONS | RESPONSIBILITY | APPOINTED (re-appointed) |
|---|---|---|
| Maureen S. Babcock | Administration | 08 March 2022 |
| Michael Burgess | Technology | 04 March 2025 |
| Jean Baker | Community | 16 October 2021 |
| Felicity Chisholm | Worship | 08 March 2022 |
| Denise Edge | Finance | 04 January 2022 |
| Cathy Mackay | Safeguarding | 16 October 2021 |
| BrianNeedham | Fabric/Personnel | 07March 2023 |
| Uchenna Okoye | Youth | 03 May 2022 |
Principal Address
Hazel Grove Baptist Church
Station Street, Hazel Grove, Stockport, Cheshire, SK7 4EX
Principal Bankers
The Royal Bank of Scotland, Drummond House, 1 Redheughs Avenue, Edinburgh. EH12 9JN
Reporting Accountants
Castletons, Chartered Certified Accountants
The Old Workshop, 12b Kennerleys Lane, Wilmslow, Cheshire, SK9 5EQ
Trustees
North Western Baptist Association Resource Centre, Fleet Street, Newton, Wigan, WN5 0DS
.
Charity number 1133951
3
Hazel Grove Baptist Church Year Ended 31[st] August 2025
Status
HGBC is a Member of the Baptist Union of Great Britain. The Trustees of HGBC are the North Western Baptist Association who were appointed in accordance with the Fairbairn Trusts, agreed at a Church Meeting dated 28[th] October 1993. The present Constitution of HGBC was adopted at a Special Church Meeting on Tuesday, 20 October 2009.
Aims and Objectives
The aim of the church shall be to serve as the body of Christ in order to extend the Kingdom of God and glorify His Name in the areas of Hazel Grove, Stockport and beyond.
In pursuing this aim, the main objectives shall be those in the church’s vision, and captured in the church’s mission of:
‘Turning ordinary people into extraordinary disciples of Jesus’
To enable ordinary people to become extraordinary disciples of Jesus, the church engages in:
-
Worship and Prayer
-
Bible Teaching and Fellowship
-
Missionary Evangelism at home and abroad
-
Nurturing Christian believers
-
Encouraging and equipping the congregation
-
Children and Young People’s work
-
Pastoral Care
-
Supporting Social Care
-
Meeting certain needs of the Community.
-
Relating to Baptists and other Christians generally, as beneficially as possible.
The Church’s aims and objectives are worked out on a daily basis in accordance with the vision God has given to the Church, and as the Holy Spirit directs through the Church Meeting from time to time.
4
Hazel Grove Baptist Church Year Ended 31[st] August 2025
Financial Review
The HGBC Leadership are extremely grateful for the continued, outstanding, financial support of its members and church attendees.
HGBC were very pleased to welcome their new Senior Minister Jonathan Bramwell in August 2025.
Income
Total income for this year of £390,998 compared to £300,211 in the previous year.
Expenditure
Total expenditure for this year was £244,233 (including depreciation of £22,563) compared to £290,330 (including depreciation of £21,880) in the previous year.
The church has been able to continue its support of many Mission Works as hoped and planned, both in the UK and Abroad, by donating £28,819 (previous year £31,377).
It also helped its own members in financial need with Pastoral donations totalling £16,195 (previous year £4,714), along with food parcels where needed.
Reserves Policy
The Trustees have examined the need for free reserves and they consider, that given the nature of the charity’s work and its commitments, the level of the free reserves should be approximately 4 month’s salary and building costs as a general rule being £65,000, whilst acknowledging the leading of the Holy Spirit which would allow reserves to fall below this level.
Reporting Accountant
In preparing this report and these accounts we are grateful to our accountant, Castletons Accountants. The accounts have been prepared in accordance with the Charity Commissioners guidelines for an Independent Examination, and are presented for your approval.
The attached accounts and statements of assets and liabilities relating to year ending 31[st] August 2025, are as approved by the deacons.
Approved by the Diaconate and signed on its behalf by:
Deacon ………………………………… Date …………………….
5
Hazel Grove Baptist Church Year Ended 31[st] August 2025
INDEPENDENT EXAMINERS REPORT TO THE DEACONS AND MEMBERS OF HAZEL GROVE BAPTIST CHURCH
I report on the accounts of the Trust for the year ended 31[st] August 2025, which are set out on pages 7 – 16.
Respective responsibilities of Deacons and examiner
As the charity’s Deacons you are responsible for the presentation of the accounts; you consider that the audit requirement of section 144 (2) of the Charities Act 2011 (the 2011 Act) does not apply and an independent examination is needed.
It is my responsibility to examine the accounts under Section 145 of the 2011 Act, state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5) (b) of the 2011 Act, whether particular matters have come to my attention.
Basis of Independent Examiners Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of the unusual items or disclosures in the accounts, and seeking explanations from you as Deacons concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an opinion on whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below
Independent Examiners Statement
Since the charity’s gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material aspect the requirements
-
The accounting records were not kept in accordance with section 130 of the 2011 Act; and
-
The accounts did not accord with the accounting records or
-
The accounts did not comply with the accounting requirements of the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which understanding should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
JACQUELINE FORD FCCA CASTLETONS CHARTERED CERTIFIED ACCOUNTANTS THE OLD WORKSHOP 12B KENNERLEYS LANE WILMSLOW CHESHIRE SK9 5EQ DATE
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Hazel Grove Baptist Church Year Ended 31[st] August 2025
Statement of Financial Activities For The Year Ended 31[st] August 2025
| Income & Expenditure Account |
UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS | |
|---|---|---|---|---|---|---|---|
| No. = Note number to accounts |
NO | 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 |
| Incoming Resources | £ | £ | £ | £ | £ | £ | |
| Covenanted Giving | 157,540 | 158,081 | 0 | 0 | 157,540 | 158,081 | |
| General Offerings | 38,668 | 28,756 | 0 | 0 | 38,668 | 28,756 | |
| Donations. | 13,759 | 35,599 | 0 | 0 | 13,759 | 35,599 | |
| Donation transfer to restrictedfund |
-10000 | 10000 | |||||
| Tax refunds | 31,336 | 34,959 | 0 |
0 | 31,336 | 34,959 | |
| Bank Interest Received | 5,409 | 3,350 | 0 | 0 | 5,409 | 3,350 | |
| Gifts for Specific Needs | 0 | 11,017 | 7,518 | 11,017 | 7,518 | ||
| Miscellaneous Income | 3 | 13,922 | 20,193 | 0 | 13,922 | 20,193 | |
| Deaconfield Limited | 5,000 | 0 | 5,000 | ||||
| Profit on sale of fixed assets | 119,347 | 6,755 | 0 | 119,347 | 6,755 | ||
| Total Income for Year | 379,981 | 282,693 | 11,017 | 17,518 | 390,998 |
300,211 | |
7
Hazel Grove Baptist Church Year Ended 31[st] August 2025
Statement of Financial Activities For The Year Ended 31[st] August 2025
| Income & Expenditure Account | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS | |
|---|---|---|---|---|---|---|---|
| No. = Note number to accounts |
NO | 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 |
| Total Income for the Year | **379,981 ** | 282,693 | 11,017 | 17,518 | 390,998 | 300,211 | |
| Resources Expended | |||||||
| Direct Charitable Expenditure | |||||||
| Ministerial Salaries & Expenses | 4 | 89,198 | 133,143 | 0 | 0 | 89,198 | 133,143 |
| Mission, Donations & Training | 5 | 28,819 | 31,377 | 0 | 0 | 28,819 | 31,377 |
| PastoralGiftsforSpecific Needs | 0 | 16,195 | 4,714 | 16,195 | 4,714 | ||
| Miscellaneous Expenses | 6 | 13,813 | 35,589 | 0 | 13,813 | 35,589 | |
| Youth, Stationery & Outreach | 7 | 30,686 | 28,593 | 0 | 30,686 | 28,593 | |
| Depreciation | 8 | 22,563 | 21,880 | 0 | 22,563 | 21,880 | |
| Direct Charitable Expenditure | 185,079 | 250,582 | 16,195 | 4,714 | 201,274 | 255,296 | |
| Other Expenditure | |||||||
| Building Maintenance Costs | 9 | 40,979 | 32,574 | 0 | 0 | 40,979 | 32,574 |
| Accountancy | 1,920 | 1,800 | 0 | 0 | 1,920 | 1,800 | |
| Valuation fee | 0 | 660 | 0 | 0 | 0 | 660 | |
| Non-Charitable Expenditure | 42,899 | 35,034 | 0 | 0 | 42,899 | 35,034 | |
| **Total Expenses for the Year ** | 227,978 | 285,616 | 16,195 | 4,714 | 244,173 | 290,330 | |
| Net Incoming Resources | 152,003 | -2,923 | -5178 | 12,804 | 146,825 | 9,881 | |
| Fund Balances at 1.9.2024 | 923,374 | 926,297 | 12,804 | 0 | 936,178 | 926,297 | |
| Transfers | |||||||
| Fund Balances at 31.8.2025 | 1,075,377 | 923,374 | 7,626 | 12,804 | 1,083,003 | 936,178 | |
8
Hazel Grove Baptist Church Year Ended 31[st] August 2025
BALANCE SHEET
As At 31[st] August 2025
| BALANCE SHEET As At 31st August 2025 |
|||||||
|---|---|---|---|---|---|---|---|
| BALANCE SHEET : ASSETS |
UNRESTRICTED | RESTRICTED | TOTAL FUNDS | ||||
| NO. = Note to Balance Sheet |
NO | 2024/25 | 2023/24 | 2024/2025 | 2023/24 | 2024/25 | 2023/24 |
| Fixed Assets: Tangible | 2 | £ | £ | £ | £ | £ | £ |
| Freehold onStationSt. | 579,308 | **599,684 ** | 0 | 0 | 579,308 | **599,684 ** | |
| Fixtures & Equipment | 8,688 | 6,358 | 0 | 0 | 8,688 | 6,358 | |
| Share of Manse | 0 | 19,240 | 0 | 0 | 0 | 19,240 | |
| Total Fixed Assets | 587,996 | **625,282 ** | 0 | 0 | 587,996 | **625,282 ** | |
| IntangibleFixedAsset | 2a | 122,000 | 122,000 | 0 | 0 | 122,000 | 122,000 |
| Current Assets | |||||||
| Stock of Stationery | 50 | 50 | 0 | 0 | 50 | 50 | |
| Debtors | 10 | 0 | 15,049 | 0 | 0 | 0 | 15,049 |
| Bank Balances | 11 | 373,036 | 169,502 | 7,626 | 12,804 | 380,662 | 182,306 |
| Total Current Assets | 373,086 | 184,601 | 7,626 | 12,804 | 380,712 | 197,405 | |
| Creditors: ≤ 1 Year | 12 | 7,705 | 8,509 | 0 | 0 | 7,705 | 8,509 |
| 0 | |||||||
| Net Current Assets | 365,381 | 176,092 | 7,626 | 12,804 | 373,007 | 188,896 | |
| Net Assets Before Creditors ≤ 1 Year |
1,075,377 | 923,374 | 7,626 | 12,804 | 1,083,003 | 936,178 | |
| REPRESENTED BY | |||||||
| Accumulated Fund | |||||||
| Balance b/forward | 923,374 | 926,297 | 12,804 | 0 | 936,178 | 926,297 | |
| Deficit/Surplus for the year | 152,003 | -2,923 | -5,178 | 12,804 | 146,825 | 9,881 | |
| Transfer to/from restricted funds |
|||||||
| Balances @ Year End | 1,075,377 | **923,374 ** | 7,626 | **12,804 ** | 1,083,003 | 936,178 |
Approved by the Deacons on
DENISE EDGE -
Treasurer
9
Hazel Grove Baptist Church Year Ended 31[st] August 2025
Notes to the Accounts
- ACCOUNTING POLICIES
The financial statements, incorporating a Statement of Financial Activities, have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 together with the Charites Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. The particular accounting policies adopted by the Deacons are described below:
i) ACCOUNTING CONVENTION
These financial statements have been prepared under historic cost convention as modified by the revaluation of Fixed Assets.
ii) INCOMING RESOURCES
Gifts received are accounted for as soon as it is prudent and practicable to do so, generally the earlier of the date of notification and receipt.
Covenant giving and general offerings are accounted for on receipt of the funds. Tax rebates are accounted for on receipt.
Gift aid receipt from Deaconfield Limited are accounted for when received.
iii) RESOURCES EXPENDED
Direct Charitable Expenditure. Includes all expenditure directly related to the objects of the church (in accordance with SORP)
iv) PENSION COSTS
The pension costs charged in the financial statements represent the contributions payable by the church during the year. The church makes contributions to the minister’s and assistant minister’s personal pension plan. The assets of the schemes are held separately from those of the church in independently administered funds.
The pension costs charge represents contributions payable by the church to the funds and amounted to £4,642 (2024: £8,706)
v) DEACONS
Deacons are not reimbursed expenses for the work carried out as Deacons.
vi) DEPRECIATION
Tangible fixed assets are capitalised if they cost £1,500 or more. They are stated at cost less their estimated residual value, and are written off over the assets expected useful life, as follows:
| Audio Visual Equipment | Useful Life: 4 years |
|---|---|
| Computer Hardware & Software | Useful Life: 3 years |
| Motor Vehicles | Useful Life: 5 years |
| Land & Buildings & Manse | Useful Life: 50 years |
vii) CHANGES TO ACCOUNTING ESTIMATES
No changes to accounting estimates have occurred in the reporting period.
10
Hazel Grove Baptist Church Year Ended 31[st] August 2025
Notes to the Accounts
viii) INTANGIBLE ASSETS
Intangible assets are held that do not have a physical substance but are identifiable and are controlled through custody or legal rights.
No amortisation is charged as it is considered the value of the assets are in excess of the cost. Intangible assets are included at historical cost.
| 2. FIXED ASSETS | Church Building |
Share of 31 Cheviot Road |
Fixture & Equipment |
Motor Vehicle |
Total Fixed Assets |
|---|---|---|---|---|---|
| Cost or Valuation | £ | £ | £ | £ | £ |
| Balance @ 1stSeptember 2024 |
1,018,809 | 37,000 | 195,628 | 1,251,437 | |
| Additions | 4,517 | 4,517 | |||
| Disposals | -37,000 | -70,417 | -107,417 | ||
| Balance @ 31st August 2025 |
1,018,809 | 0 | 129,728 | 0.000 | 1,148,537 |
| Depreciation | |||||
| Balance @ 1stSeptember 2024 |
419,125 | 17,760 | 189,270 | 0 | 626,155 |
| Charge for Year | 20,376 | 2,187 | 0 | 22,563 | |
| Eliminated on Disposals | -17,760 | -70,417 | -88,177 | ||
| Balance @ 31st August 2025 |
439,501 | 0 | 121,040 | 0.000 | 560,541 |
| Net Book Values | |||||
| 31st August 2025 | 579,308 | 0 | 8,688 | 0 | 587,996 |
| 31st August 2024 | 599,684 | 19,240 | 6,358 | 0 | 625,282 |
The Trust deeds to the church building have been deposited with the Baptist Union for safe keeping.
A valuation was prepared by Trafford Surveyors Limited on 28 January 2022 on the Church building, the market value of the property was valued at £610,000.
11
Hazel Grove Baptist Church Year Ended 31[st] August 2025
Notes to the Accounts
| 2.a. INTANGIBLE FIXED ASSET |
INVESTMENT | 2025 | 2024 |
|---|---|---|---|
| 100 Ordinary £1 Shares in Deaconfield Limited (100% Holding) |
122,000 | 122,000 | |
| 31stAugust 2025 | Cost of Investment at year end | 122,000 | 122,000 |
The shares in Deaconfield Limited are registered in the name of the church’s trustees, North Western Baptist Association, Resource Centre, Fleet Street, Pemberton, Wigan, WN5 0DS.
The acquisition of the 80 £1 ordinary shares in Deaconfield Ltd in 2004 gives the church ownership of the company which owns the land directly behind the Station Street property.
| Note 3: | No | UNRESTRICTED | UNRESTRICTED | RESTRICTED | RESTRICTED | TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| Miscellaneous Income | 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | |
| £ | £ | £ | £ | £ | £ | ||
| Youth Receipts | 5,470 | 5,805 | 0 | 0 | 5,470 | 5,805 | |
| Seedlings | 2,114 | 1,954 | 0 | 0 | 2,114 | 1,954 | |
| Personnel/Prof | 800 | 1,046 | 0 | 0 | 800 | 1,046 | |
| Mission | 3,584 | 5,218 | 0 | 0 | 3,584 | 5,218 | |
| SundryIncome | 361 | 2,322 | 0 | 0 | 493 | 2,322 | |
| Community | 1,493 | 2,807 | 0 | 0 | 1,361 | 2,807 | |
| Worship | 100 | 1,041 | 0 | 0 | 100 | 1,041 | |
| 3 | 13,922 | 20,193 | 0 | 0 | 13,922 | 20,193 |
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Hazel Grove Baptist Church Year Ended 31[st] August 2025
Notes to the Accounts
| Note 4: | No | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| Salaries | 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | |
| £ | £ | £ | £ | £ | £ | ||
| Salaries | 71,600 | 102,640 | 0 | 0 | 71,600 | 102,640 | |
| Employers National Insurance | 370 | 5,740 | 0 | 0 | 370 | 5,740 | |
| Pension Costs | 4,642 | 8,706 | 0 | 0 | 4,642 | 8,706 | |
| Expenses | 1,608 | 3,674 | 0 | 0 | 1,608 | 3,674 | |
| Time for God | 7,584 | 8,701 | 0 | 0 | 7,584 | 8,701 | |
| Recruitment costs | 138 | 0 | 0 | 0 | 138 | 0 | |
| Payroll costs | 873 | 761 | 0 | 0 | 873 | 761 | |
| Training teamaway | 2,383 | 2,921 | 0 | 0 | 2,383 | 2,921 | |
| 4 | 89,198 | 133,143 | 0 | 0 | 89,198 | 133,143 |
Total average number of employees during the year was 4 (average 2024- 5).
| Note 5: | No | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| Mission, Donations and Training |
2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | |
| £ | £ | £ | £ | £ | £ | ||
| Home Missions | 14,691 | 16,336 | 0 | 0 | 16,336 | 16,336 | |
| OverseasMissions | 14,128 | 15,041 | 0 | 0 | 15,041 | 15,041 | |
| Total | 5 | 28,819 | 31,377 | 0 | 0 | 28,819 | 31,377 |
| Note 6: | No | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| Miscellaneous Expenses | 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | |
| £ | £ | £ | £ | £ | £ | ||
| Rent, Licences & Insurance’s | 6,981 | 6,996 | 0 | 0 | 6,981 | 6,996 | |
| Gas,Electric and Water | 2,187 | 24,057 | 0 | 0 | 2,187 | 24,057 | |
| Telephone | 3,499 | 3,437 | 0 | 0 | 3,499 | 3,437 | |
| Bankcharges | 1,146 | 1,099 | 0 | 0 | 1,146 | 1,099 | |
| Total | 6 | 13,813 | 35,589 | 0 | 0 | 13,813 | 35,589 |
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Hazel Grove Baptist Church Year Ended 31[st] August 2025
Notes to the Accounts
| Note 7: | No | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| Youth, Stationery | 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | |
| And Outreach | £ | £ | £ | £ | £ | £ | |
| Signing | 250 | 250 | 0 | 0 | 250 | 250 | |
| Evangelism | 3,963 | 3,094 | 0 | 0 | 3,963 | 3,094 | |
| Catering and cleaning | 5,604 | 8,680 | 0 | 0 | 5,604 | 8,680 | |
| Outreach | 4,619 | 4,099 | 0 | 0 | 4,619 | 4,099 | |
| Stationery & Comp. Consumables | 5,649 | 3,224 | 0 | 0 | 5,649 | 3,224 | |
| Pulpit Supply | 195 | 153 | 0 | 0 | 195 | 153 | |
| Youth | 4,782 | 5,264 | 0 | 0 | 4,782 | 5,264 | |
| Community | 2,323 | 1,827 | 0 | 0 | 2,323 | 1,827 | |
| Resources | 984 | 1,818 | 0 | 0 | 984 | 1,818 | |
| Youth holiday | 2,317 | 0 | 0 | 0 | 2,317 | 0 | |
| Misc | 0 | 184 | 0 | 0 | 0 | 184 | |
| Total | 7 | 30,686 | 28,593 | 0 | 0 | 30,686 | 28,593 |
| Note 8: | No | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| Depreciation to Fixed Assets | 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | |
| (Period to write off) | £ | £ | £ | £ | £ | £ | |
| Ministers Car: (5 years) | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| Valuation of Manse: (50 years) | 2 | 0 | 740 | 0 | 0 | 0 | 740 |
| Church Freehold: (50 years) | 2 | 20,376 | 20,376 | 0 | 0 | 20,376 | 20,376 |
| Computers & Equipment: (3/4 years) | 2 | 2,187 | 764 | 0 | 0 | 2,187 | 764 |
| **Total Depreciation for Year ** | 8 | 22,563 | 21,880 | 0 | 0 | 22,563 | 21,880 |
| Note 9: | No | UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | |||
| Repairs to Premises and | 20234/25 | 2023/24 | 2024/254 | 2023/24 | 2024/25 | 2023/24 | |
| Building Improvements | £ | £ | £ | £ | £ | £ | |
| General Repairs & Maintenance | 37,084 | 24,884 | 0 | 0 | 37,084 | 24,884 | |
| Projects | 0 | 3,695 | 0 | 0 | 0 | 3,695 | |
| Equipmentrepairs | 1,607 | 0 | 0 | 0 | 1,607 | 0 | |
| Assets under £1,500 w/off | 2,288 | 3,995 | 0 | 0 | 2,288 | 3,995 | |
| Total Improvements for Year | 9 | 40,979 | 32,574 | 0 | 0 | 40,979 | 32,574 |
14
Hazel Grove Baptist Church Year Ended 31[st] August 2025
Notes to the Accounts
| Note 10: | No | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | ||
| Debtors | £ | £ | £ | £ | £ | £ | |
| Deaconfield Ltd | 0 | 5,000 | 0 | 0 | 0 | 5,000 | |
| Gift Aid | 0 | 9,968 | 0 | 0 | 0 | 9,968 | |
| Other | 0 | 81 | 0 | 0 | 0 | 81 | |
| Totaldebtors | 10 | 0 | 15,049 | 0 | 0 | 0 | 15,049 |
| Note 11: | No | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | ||
| Bank Balances | £ | £ | £ | £ | £ | £ | |
| Current Account | -542 | 2,097 | 0 | 0 | -542 | 2,097 | |
| DepositAccount | 63,024 | 94,235 | 0 | 0 | 63,024 | 94,235 | |
| BUC a/c | 139,234 | 0 | 0 | 0 | 139,234 | 0 | |
| New Liquid Manager account | 124,426 | 85,974 | 0 | 0 | 124,426 | 85,974 | |
| Vernon Building Society | 54,520 | 0 | 54,520 | 0 | |||
| Total Bank and Cash Balances | 11 | 380,662 | 182,306 | 0 | 0 | 380,662 | 182,306 |
| Note 12: | No | UNRESTRICTED FUNDS |
UNRESTRICTED FUNDS |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
TOTAL FUNDS | TOTAL FUNDS |
|---|---|---|---|---|---|---|---|
| Creditors: | 2024/25 | 2023/24 | 2024/25 | 2023/24 | 2024/25 | 2023/24 | |
| **Due in less than one year ** | £ | £ | £ | £ | £ | ||
| Accruals | 7,705 | 8,509 | 0 | 0 | 7,705 | 8,509 | |
| **Total Creditors ≤ 1 Year ** | 12 | 7,705 | 8,509 | 0 | 0 | 7,705 | 8,509 |
Note 13:
Independent Examination
The amount payable to the independent examiner was as follows
| Independent examination Other assurance services Tax advisory services Other financial services |
2025 £ 1,920 Nil Nil Nil 1,920 |
2024 £ 1,800 Nil Nil Nil 1,800 |
|---|---|---|
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Note 14: Related Party Disclosure
The trustees who were remunerated during the year were Rev Bramwell and Mark Paddon as below.
| Salaries | Employers NIC | Pensions | Total 2025 | Total 2024 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Minister | 5,282 | 39 | 754 | 6,075 | 45,491 |
| Assistant Minister | 47,396 | 299 | 3,982 | 51,677 | 50,902 |
| Youth/family Worker |
0 | 0 | 0 | 0 | 0 |
| Total for year | 82,013 | 5,691 | 8,689 | 96,393 | 96,393 |
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